Deadlines & Payment
Standard Deadline
The CT return filing deadline is 9 months after the end of the tax period.
Example
If the financial year ends on 31 December 2025:
- Filing deadline: 30 September 2026
- Payment deadline: 30 September 2026
Extension
The FTA may grant extensions in exceptional circumstances. Requests must be submitted before the original deadline.
Payment Methods
- Bank transfer (via EmaraTax payment voucher)
- Other FTA-approved electronic methods
Late Filing Penalty
- AED 500 to AED 1,000 for first offence
- Increasing amounts for repeated offences
Late Payment Penalty
- 2% of unpaid tax on the day after deadline
- 4% after 7 days
- 1% daily penalty (up to 300% of tax due)
Important
Even if you cannot pay, file the return on time to reduce penalties. Late filing penalties apply separately from late payment penalties.